Journal of Scientific Papers


© CSR, 2008-2019
ISSN 2071-789X

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  • General Founder and Publisher:

    Centre of Sociological Research


  • Publishing Partners:

    University of Szczecin (Poland)

    Széchenyi István University, (Hungary)

    Mykolas Romeris University (Lithuania)

    Alexander Dubcek University of Trencín (Slovak Republic)

  • Membership:

    American Sociological Association

    European Sociological Association

    World Economics Association (WEA)




Controlling, communication and corporate culture – the opportunity for SMEs

Vol. 13, No 3, 2020

Premysl Pisar


University of Finance and Administration,

Prague, Czech Republic


Controlling, communication and corporate culture – the opportunity for SMEs


María E. Mazo S.


CEU Universities, 

Madrid, Spain




Abstract. Small and medium enterprises (SME) are the basic economic force in the European Union. Their competitiveness and successful future development are the key to European cohesion and economic growth. Controlling as a management tool supported by corporate culture and communication should offer opportunities for SMEs growth, stability and future development within the Industry 4.0 environment. The aim of this research is to determine the impact of the controlling management system, communication and corporate culture on SMEs’ performance, stability and competitiveness. To achieve this aim, 371 European SMEs were researched using PAPI method, the data covered the period of 2017-2019. Two main research questions and 5 hypotheses were formulated. For evaluating the research data, statistical methods were used and the obtained results were verified by experimental testing, applying knowledge from the companies with focus on what has been changed. The research results offer important information and applied ideas in the field of communication efficiency and corporate culture with the emphasis on controlling as a managerial SMEs tool.


Received: December, 2019

1st Revision: May, 2020

Accepted: September, 2020


DOI: 10.14254/2071-789X.2020/13-3/8

JEL ClassificationD74, L1, L11, L15, M3, M5, M15

Keywords: management, technology, performance, innovation, ERP, technology, Industry 4.0